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  • Form 51 - Advance Pricing Agreement (APA)
Shweta Verma
March 23, 2026

Submitted By: Shweta Verma

Form 51 - Advance Pricing Agreement (APA)

Form 51 of the Income Tax Act, 1961, is the application form for an Advance Pricing Agreement (APA). An APA is an agreement between a taxpayer and the Central Board of Direct Taxes (CBDT) to determine the transfer price or the manner of determining the transfer price for international transactions (and specified domestic transactions) for a specified period. This form also combines the erstwhile Form 51 (to apply for an Advance Pricing Agreement) and Form 51A (to apply for Rollback of an Advance Pricing Agreement).

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